9911796707
TMI Blog2017 (4) TMI 843X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to them alleging irregular availment of credit on input services like Township security service, Transport services for employees/Guest, Canteen Services and professional/consultancy services. 3. After adjudication, the original authority confirmed the demand in respect of all the services along with interest and imposed equal amount of penalty. In appeal, the Commissioner (Appeals) allowed the credit in respect of all services except Township security services and penalty was imposed in respect of this service. The Department has filed the present appeal aggrieved by the credit allowed in respect of Transport services, canteen services and consultancy services and also aggrieved by non-imposition of penalty in regard to township se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for suppression of facts and therefore equal penalty ought to have been imposed. 5. Against this, the Ld. Counsel Sh. G. Prahlad appearing on behalf of the respondent submitted that major portion of the demand is prior to 01.04.2011. The Township services and Consultancy services fall before the period 01.04.2011 only. In regard to rent-a-cab services the Ld. Counsel was fair enough to concede that after 01.04.2011 the said services are not eligible and that an amount of Rs. 14,265/- is not eligible for credit. The contentions put forward by the Department in regard to canteen services were countered by the Ld. Counsel by submitting that only negligible amount as administration charges are collected from the employees for canteen facility ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit of this service after 01.04.2011 to the tune of Rs. 14,265/-. Therefore, the credit on rent-a-cab services/transportation services to the tune of Rs. 14,265/- is disallowed. 7. The other service which has been contested by the Department is outdoor catering services. The main ground put forward by the Ld. AR, is that the agreement entered between the contractor with the respondent fixes the liability to pay service tax upon the contractor and it is stated that the respondent will not reimburse the same. That therefore, it has to be assumed that respondent has not paid service tax. As rightly pointed out by the Ld. Counsel for respondent, the said ground has not been alleged in the show cause notice. Further, on perusal of records it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices are availed by respondent prior to 01.04.2011. During the relevant period the definition of input services was so wide as it included the words activities relating to business. All most all the services stated above has been held to be eligible for credit during the relevant period. Therefore, I do not find any ground to interfere with the view of the Commissioner (Appeals) in not imposing penalty in this regard. 9. From the above discussions, the appeal filed by the Department is partly allowed by disallowing the credit on rent-a-cab services to the tune of Rs. 14,265/-. The impugned order is modified to the above extent only. The appeal is partly allowed in above terms with consequential reliefs, if any. (Order dictated & pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
